Minggu, 30 Juni 2013

Financial
statement is the documents that provide information about the financial
situation of a company that describes the investment activities, financing, and
operations company.

That
exist in financial statementare:

·Balance Sheet is summarizes the assets, liabilities, and owners’ equity
of a companyat the end of a year;

·Income Statement is summarizes the revenues and expenses of the firm
at the end of a year;

·Statement Of Changes In Equity to show the changes accounts of equity

·Statement Of Cash Flow to show
cash inflow and cash outflow that separate based on operating , investing, and financing;

·Notes to financial
statement(CALK)to explanation of
information that include the part which is important from financial statement
.

B.Financial
Statement Analysis

Financial
Statement Analysis is the process of reviewing and evaluating a company's
financial statements (such as the balance sheet or profit and loss statement),
thereby gaining an understanding of the financial health of the company and
enabling more effective decision making.

In
the world of mining, of PT Adaro Energy is very familiar. Because the company
is already well known as a producer of thermal coal in Indonesia is second,
single coal miner in Indonesia, and one of the world's premier supplier of
thermal coal to market global seaborne. But in 2008, PT Adaro Energy is related
to a problem that cost the state by dragging and transfer pricing. In the
practice of transfer pricing, PT Adaro sells its coal to its affiliated
companies, Coaltrade Services International Pte. Ltd is located in Singapore
and in person it is very detrimental to the country because of the sales
practices of PT Adaro has manipulated tax evasion and royalties to the state
with a transaction that is not fair (not according to the price of coal on the
market).

Transfer
pricingpracticeswere once onlydoneby
the companysolelytoassess theperformance of thedivisionsamong the membersorfirm, butalong with the timesof transfer pricingpracticesare alsooftenusedfortax managementisanattempttominimizethe amount oftaxto be paid.

Stability is the
ability of the company to maintain its business in the long term without having
to suffer losses. Used to assess the stability of the company's income
statement and balance sheet (balance sheet) as well as the company's various
financial and non-financial indicators of other

1.Financial
leverage ratio shows how much the assets owned by the company financed from
equity. 2.The total debt
to total capital ratio shows the
composition of the debt financing with the rest of the funding.

Financial
Statement Analysis is a process of analysis of financial statements, in order
to provide additional information to users of financial statements for economic
decision-making, so the quality of the decisions taken will be better. (Jarwanto
P.S)

We
can conclude financial statement analysis is a decomposition process of the
financial statements to determine the financial condition of the company to be
used on the getting of managerial decisions.

Liquidity analysisis
an analysis oftheshort-termperspective. In
general, liquidityanalysisis
an analysisof thecompany's
ability tomeetits short term
obligations

2.Solvency Analysis

Analysis ofsolvencyorsolvencyanalysisis an analysis ofthelong-term perspective. In general, solvencyanalysisis an analysisof the ability ofthe company to meetall its obligations,
both short term andlong term.

“Auditing is the accumulation and
evaluation of evidence about information to determine and report on the degree
of correspondence between the information and established criteria. Auditing
should be done by a competent independent person”.

In
General, the above can be interpreted as meaning that an audit is a systematic
process that is carried out by a competent and independent people by collecting
and evaluating evidence and aims to provide an opinion.

B.The
purpose of the audit report

The
general objective of the audit of financial statements is to certify the
reasonableness of pendapatatas financial statements, in all material respects,
in accordance with accounting principles generally accepted. The fairness of
the financial statements is measured based on definitive assertions about
contained in each element are presented in the financial statements, called the
definitive assertions about the management. Definitive assertions about the management
presented in the financial statements can be classified into five categories:
existency or occurrence, Completeness, rights and obligations, valluation or
allocation, presentation and disclosure.